5. Explain the disclosure requirements for interim reporting. Include the following details in your response: A. Cite the codification section applicable in your answer. B. Identify the type of information that is required or important to disciose for these types of common transactions: Accounting Change and Error Correction . Use the financiais of either The Coca-Cola Company or Pepsi Co. Inc. The company you choose should be to address the following 1. Determine the impact on a company for an accounting change. Consider the following question to guide your response: A. How do companies account for accounting changes? For example, if the company changed from one GAAP method to another \{e.8-4 LIFO to FIFO for inventory valuation). 2. Determine the impact that an error correction can have on a company. Consider the following questions to guide your response: A. What are the effects of errors on the financial statements? B. If there was an Excel calculation error in a spreadsheet calculating the depreclation expense for all the property, plant and equipment. that resulted in $3 million less expense, how would this be corrected